No. 97-CV-6372T.

4 F.Supp.2d 213 (1998)

Kathleen BEAUCHAMP, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. New York.

May 11, 1998.

Attorney(s) appearing for the Case

Arnold R. Petralia, Petralia, Webb & O'Connell, P.C., Rochester, NY, for Plaintiff.

Brian M. McCarthy, Asst. U.S. Atty., Rochester, NY, George P. Eliopoulos, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant.


TELESCA, District Judge.


Plaintiff, Kathleen Beauchamp, brings this action pursuant to Internal Revenue Code § 6672 and § 1346 seeking a refund for taxes, penalties, and interest which she paid on March 31, 1995 to the Internal Revenue Service ("IRS") to satisfy the tax liabilities of her estranged husband, Claude Beauchamp. The IRS seized her property pursuant to a tax levy and, in order to secure...

Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases